CFA真題練習(xí)是CFA考試的關(guān)鍵，幫助學(xué)員運(yùn)用所學(xué)知識！CFA考試知識點(diǎn)的學(xué)習(xí)很關(guān)鍵，同樣對知識點(diǎn)的運(yùn)用也很關(guān)鍵，是幫助學(xué)員更好理解考試內(nèi)容的關(guān)鍵。

Which of the following is least consistent with the goals of accounting standards developed under the joint conceptual framework project of the International Accounting Standards Board(IASB)and the US Financial Accounting Standards Board(FASB)?Accounting standards should be:

A、principles based.

B、developed independently.

C、internally consistent.


【Answer 】B

【analysis】

B is correct.Under the joint conceptual framework project of the IASB and the FASB,accounting standards should be principles based,internally consistent,and converged.The goal of the joint framework is to move away from the independent development of accounting standards.

A is incorrect.Accounting standards should be principles based.

C is incorrect.Accounting standards should be internally consistent.